Offshore Tax Boot Camp
Feb, 2003 - Las Vegas


    Offshore Tax Scams 
    and Schemes

    by J. Richard Duke

  • Secret Foreign Bank Accounts (New)
  • The "Permanent Tourist" Theory (New)
  • Attempts to Avoid Disclosure of Transfer of Funds to Offshore Account (New)
  • Blatant Interests and Authorities over Foreign Accounts
  • Forming an IBC with a Foreign Nominee Owner or Foreign Trust
  • Using an IBC or CFC as an Investment Holding Company (New)
  • Transfer of Appreciated Asset to Foreign Corporation
  • Transfers of Intangible Property to a Foreign Corporation (New)
  • Transfer Pricing Reallocation of Income, Deductions and Credits
  • Indirect Control of Foreign Corporation and Private Annuity Self-Dealing (New)
  • Improper Use of the Nevis Limited Liability Company
  • Transfers to Offshore Trusts May be Taxable Gifts
  • The Pure Trust or Constitutional Trust
  • Offshore Trust with Letter of Wishes
  • Use of Accommodation Party to Establish an Offshore Trust
  • Designating a U.S. Person to Administer an Offshore Trust
  • Improper Use of the Panamanian Foundation
  • Tax Problems of CFC/IBC Owned by a Foreign Trust


Legal Tax Angles for Offshore Investors

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